Homochiral acetals derived from chiral diol and carbonyl compound are recognized as “Chiralsynthon” of the carbonyl group, whose chirality enables to introduce a new asymmetric center into the molecule. The reaction is based on the selective coordination of the organometallic reagent or Lewis acid to one of the two acetal oxygen. Using thus obtained homochiral acetals this article surveys the recent development of asymmetric syntheses involving the selective cleavage of the acetal or induction of the asymmetry to neighboring functional group.